Denise Renee Lingwall - Page 4

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As discussed in detail below, we conclude that there is no
dispute as to a material fact in this case and respondent is
entitled to judgment as a matter of law. Consequently, we shall
grant respondent’s motion.
Background
The record establishes and/or the parties do not dispute the
following. Petitioner resided in Ham Lake, Minnesota, at the
time the petition was filed. Petitioner filed joint Federal
income tax returns with her now former spouse, Curtis J.
Lingwall, for the taxable years 1997 and 1998, on August 16,
1998, and April 20, 1999, respectively. Although both tax
returns reported taxes due, petitioner and her former spouse
failed to remit payment with the returns.
Petitioner subsequently submitted to respondent a request
for relief from joint and several liability on a joint return for
1997 and 1998. Respondent issued to petitioner on August 15,
2001, a Final Notice denying her request for relief for 1997 and
1998. Petitioner did not file with the Court a petition
challenging respondent’s determination.
Almost 2 years later, on April 17, 2003, respondent issued
to petitioner a Notice of Federal Tax Lien Filing and Your Right
to a Hearing Under IRC 6320 regarding her unpaid tax liabilities
for 1997 and 1998. On May 16, 2003, petitioner submitted to
respondent a Form 12153, Request for a Collection Due Process